Charitable purpose trusts and British Columbia’s Charitable Purposes Preservation Act: TLC The Land Conservancy case April 01, 2014 Margaret H. Mason Re TLC The Land Conservancy of British Columbia provided the first test for BC’s Charitable Purposes Preservation Act – the only provincial legislation of its kind in Canada.
Update on review of non-profit organizations April 01, 2014 Peter Broder and Susan Manwaring A review of the CRA’s Report on its Non-Profit Organization Risk Identification Project, undertaken due to concern that non-profit organizations were not complying with Income Tax Act rules regarding permissible activities, and more.
Playing by the rules: Political activities fair game for charities September 14, 2012 Terrance S. Carter and Karen J. Cooper With the recent spotlight by the federal government on foreign funding of political activities by Canadian charities in the 2012 Budget, registered charities may be reluctant to become or stay involved in political activities. While Bill C-38